https://www.taxtmi.com/caselaws?id=268942 Where a tribunal has finally decided on merits that cocoa powder fell within the licence description of flour for duty-free import, a limited remand did not permit the Commissioner to reopen that concluded issue. The remand was confined to examining amendment sheets and related clarification, not to rehearing the core classification question. Because the earlier finding was not challenged and had attained finality between the parties, it bound the Commissioner on remand. The Commissioner could not disregard that finding and reach a contrary conclusion on the same issue, and the adverse order was set aside. en-us Fri, 30 Oct 2015 00:00:00 +0530 Fri, 08 Jan 2016 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268942 Where a tribunal has finally decided on merits that cocoa powder fell within the licence description of flour for duty-free import, a limited remand did not permit the Commissioner to reopen that concluded issue. The remand was confined to examining amendment sheets and related clarification, not to rehearing the core classification question. Because the earlier finding was not challenged and had attained finality between the parties, it bound the Commissioner on remand. The Commissioner could not disregard that finding and reach a contrary conclusion on the same issue, and the adverse order was set aside. Case-Laws Customs Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268942